Report contributory earnings for employees

If you employ staff, you must report their wages to the social security authorities.

If you employ people, you must report the contributory remuneration of all employees to the social security authorities. 

In addition, you submit an annual report for all employees working for you as of December 31 of a given year by February 15 of the following year. An annual report is only not required for employees who are exempt from insurance due to short-term employment.

If the employment relationship ends during the year or on December 31 of a year, report the contribution-paying remuneration as part of the deregistration. An annual report is then no longer necessary.

If the employment relationship is interrupted, report the contributory earnings as part of the interruption notification. An annual report is then no longer required for the periods already reported.

You must submit the annual or remuneration report electronically, like all other social security reports. If you use a system-tested payroll accounting program in your company, you create and send the reports using this program. This is largely automated. Otherwise, you must use a system-tested completion aid to transmit the data to the social security authorities, for example the SV reporting portal.

Depending on whether you handle payroll accounting in-house or have outsourced it, you can create the annual report yourself or have it prepared by an external service provider such as a tax consultancy, a payroll office, or a service data center.

• If you are using a system-tested payroll accounting program, submit the report from this program with the reason for submission "50 Annual Report". If you do not have a system-tested payroll accounting program, you can submit the report using a system-tested completion aid such as the SV reporting portal.
• If you use the SV-Meldeportal, proceed as follows:
  • Go to the SV-Meldeportal website.
  • If you do not yet have a user account, please register for the first time.
  • Log in with your credentials, your ELSTER organization certificate, and your company number.
  • Under "Forms", select the "SV-Meldung" tile and there the "Annual Report" form. 

Select the item "50 Annual Report". Fill out the form. All fields have accompanying help texts. A manual is also available.

• • You can find messages and feedback in your inbox there.

Save the message electronically or print it out and keep it with your payroll records.

Submit annual report: by February 15 of the following year at the latest

You can file an objection against a fine notice for a violation of the registration requirement within 2 weeks of delivery.